Which of the following could be a correct journal entry to record the disposition of equipment?

A. Dr. Accounts Payable ------------ XXX

Cr. Accumulated depreciation -------- XXX

Cr. Depreciation --------------------------- XXX

B. Dr. Cash ------------------------------------ XXX

Dr. Loss on sale of equipment ------XXX

Dr. Accumulated depreciation------ XXX

Cr. Equipment ------------------------------- XXX

C. Dr. Gain on sale of equipment ----- XXX

Dr. Accumulated depreciation ------ XXX

Cr. Equipment ----------------------------------- XXX

D. Dr. Cash ------------ XXXX

Dr. Loss on sale of equipment ---- XXX

Cr. Accumulated depreciation ----------------------- XXX

Cr. Equipment ---------------------------------------------XXX